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Duple Motor Bodies Ltd v Ostime     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Arlum Ltd v Revenue Commissioners (Approved)	[2024] IEHC 402	High Court of Ireland	Republic of Ireland	3 Jul 2024	BAILII
Avenant v Commissioner for the South African Revenue Service (367/2015)	[2016] ZASCA 90	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2016	SAFLII		1
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2011] HKCFI 415; (2011) 6 HKC 169	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
[2011] Hkcfi 594 (28 June 2011)	[2011] HKCFI 594	Hong Kong Court of First Instance	Hong Kong	28 Jun 2011	HKLII
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd	[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468	House of Lords	United Kingdom - Scotland	28 Mar 2007	BAILII		12
Revenue And Customs v William Grant & Sons Distillers Ltd	[2005] ScotCS CSIH_63	Scottish Court of Session	United Kingdom - Scotland	23 Aug 2005	BAILII
HM Inspector of Taxes v Mars UK Ltd	[2005] EWHC 553 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	12 Apr 2005	BAILII		2
Mars UK Ltd v Inspector of Taxes	[2004] UKSC SPC00408	United Kingdom Supreme Court	United Kingdom	8 Mar 2004	BAILII
Commissioner of Taxation v Energy Resources of Australia Ltd	[2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608	Federal Court of Australia	Australia - Commonwealth	24 Dec 2003	AustLII		19
McGowan v Commissioner of Stamp Duties	[2001] QCA 236; [2002] 2 Qd R 499	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Jun 2001	AustLII		9
Commissioner of Inland Revenue v Secan Ltd	[2000] HKCFA 22; [2000] 4 HKC 302; (2000) 3 HKCFAR 411; [2000] 3 HKLRD 627	Hong Kong Court of Final Appeal	Hong Kong	8 Dec 2000	HKLII		13
[2000] HKCA 78 (16 February 2000)	[2000] HKCA 78	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII
[2000] HKCA 76 (16 February 2000)	[2000] HKCA 76	Hong Kong Court of Appeal	Hong Kong	16 Feb 2000	HKLII
Ranon Ltd v Commissioner of Inland Revenue	[1998] HKCFI 584; [1999] 1 HKC 517; [1999] 1 HKLRD 802	Hong Kong Court of First Instance	Hong Kong	27 Nov 1998	HKLII		1
[1998] HKCFI 862 (27 November 1998)	[1998] HKCFI 862	Hong Kong Court of First Instance	Hong Kong	27 Nov 1998	HKLII
[1998] HKCFI 859 (27 November 1998)	[1998] HKCFI 859	Hong Kong Court of First Instance	Hong Kong	27 Nov 1998	HKLII
Garwen Holdings Ltd v Commissioner of Inland Revenue HC Auckland M996/92	[1995] NZHC 950; [1996] 1 NZLR 321; (1995) 20 TRNZ 189; (1995) 17 NZTC 12,396	High Court of New Zealand	New Zealand	19 Oct 1995	NZLII		1
Friesen v Canada	[1995] 3 SCR 103	Supreme Court of Canada	Canada	21 Sep 1995	Supreme Court of Canada		13
Richards Bay Iron & Titanium (Pty) Ltd & another v Commissioner for Inland Revenue	[1995] ZASCA 81; 1996 1 SA 311	Supreme Court of Appeal of South Africa	South Africa	24 Aug 1995	SAFLII		12
Murray Darnill Ltd v Taxation Review Authority HC Invercargill CP77/91	[1994] NZHC 2122; (1994) 18 TRNZ 701; (1994) 16 NZTC 11,126	High Court of New Zealand	New Zealand	17 Mar 1994	NZLII		1
Re Qbe Insurance Group Ltd; Qbe Insurance (International) Ltd; Western Underwriters Insurance Ltd; Sydney Reinsurance Co Ltd; Qbe Insurance Ltd and Nrma Insurance Ltd v Australian Securities Commission and William Peter Day	[1992] FCA 477	Federal Court of Australia	Australia - Commonwealth	23 Sep 1992	AustLII
Lewis v Sturge HC Christchurch CP479/88	[1990] NZHC 2890	High Court of New Zealand	New Zealand	6 Jul 1990	NZLII
VT87/3885, VT88/571-572 and VT89/520 and Commissioner of Taxation	[1990] AATA 6; 21 ATR 3227	Administrative Appeals Tribunal	Australia	23 Jan 1990	AustLII
Re Peter J Stapleton v Commissioner of Taxation	[1989] FCA 305	Federal Court of Australia	Australia - Commonwealth	9 Aug 1989	AustLII
Re Middle East Marketing Organization Pty Ltd and Export Development Grants Board	[1985] AATA 362	Administrative Appeals Tribunal	Australia	20 Dec 1985	AustLII
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
Pearce (Inspector of Taxes) v Woodall Duckham Ltd	[1978] EWCA Civ 7; [1978] 2 All ER 793; [1978] 1 WLR 832; (1978) 51 Tax Cas 271	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Feb 1978	BAILII		1
J Rowe & Son Pty Ltd v FCT	[1971] HCA 80; (1971) 124 CLR 421; (1970) 45 ALJR 21; (1970) 2 ATR 121	High Court of Australia	Australia - Commonwealth	31 Aug 1971	AustLII		74
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		142

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Stock-In-Trade Valuation For Uk Taxation Purposes 1925-71: Has It All Been The Accountants' Way?"	[2005] JlATaxTA 21	Smith, David M	Australia	circa 2005	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Minister of National Revenue v Anaconda American Brass Ltd	[1956] AC 85; [1956] 1 All ER 20; [1956] ITR 84		United Kingdom	circa 1956	LexisNexis / Westlaw		14
Patrick v Broadstone Mills Ltd	(1953) 35 Tax Cas 44		United Kingdom	circa 1953			7
Whimster & Co v Inland Revenue Commissioners	12 Tax Cas 813; [1926] SC 20		United Kingdom - Scotland	circa 1926			33
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
12 Tax Cas 1016	12 Tax Cas 1016		United Kingdom	circa 1956			1